This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The conclusion reached in this study is that socio-economic and political changes during the century have been opportune as drivers of corporate reporting in Iran. The study makes an incremental contribution to the existing accounting history literature for Asia / Middle East / developing countries.
History
Journal
Corporate ownership and control
Volume
11
Pagination
154-165
Location
Sumy, Ukraine
ISSN
1727-9232
eISSN
1810-3057
Language
eng
Publication classification
C Journal article, C1 Refereed article in a scholarly journal